Legal Opinion

Willie v. Commissioner

United States Tax Court

Decided April 25, 1991No. Docket Nos. 25465-88, 25904-88UnpublishedCited by 1 opinion

1Opinion of the Court

EILEEN J. EVERTSON WILLIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BRUCE F. EVERTSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Willie v. Commissioner

Docket Nos. 25465-88, 25904-88

United States Tax Court

T.C. Memo 1991-182; 1991 Tax Ct. Memo LEXIS 209; 61 T.C.M. (CCH) 2475; T.C.M. (RIA) 91182;

April 25, 1991, Filed

Decision will be entered for the petitioner in docket No. 25904-88.

Decision will be entered under Rule 155 in docket No. 25465-88.

David A. Ludtke, for the petitioner in docket No. 25465-88.

Terry R. Wittler, for the petitioner in docket No. 25904-88.

M…

2Cases cited13 opinions

  1. Kean v. CommissionerUnited States Tax Court · 1968
  2. Danenberg v. CommissionerUnited States Tax Court · 1979
  3. Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.Court of Appeals for the Fifth Circuit · 1968
  4. Pacific Coast Music Jobbers, Inc. v. CommissionerUnited States Tax Court · 1971
  5. Rupe Investment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959

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3Cited by1 opinion

  1. Cabintaxi Corporation, Formerly Known as Automated Transit, Incorporated, and Robert Edler, "Tax Matters Person," v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1995

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